Website
http://dataportal.arc.gov.au/NCGP/API/grants/DP230103102
Funding Status
Active
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Funded Activity Summary
Judgment and decision making using ESG performance information. Organisations face increasing pressure to deliver value aligned with both financial and environmental, social and governance (ESG) goals. Yet we know very little about the way in which managers within these organisations use financial and nonfinancial ESG performance information to make decisions that support their ESG goals. This project aims to examine how managers use ESG performance information to make internal business decisions, and create new knowledge on how an organisation’s performance measurement system influences their decision making processes. Our project outcomes will benefit preparers and users of ESG information within organisations, who by making better ESG-related decisions can create long-term value for all stakeholders.Funded Activity Details
Start Date: 2023
End Date: 12-2025
Funding Scheme: Discovery Projects
Funding Amount: $262,971.00
Funder: Australian Research Council
Research Topics
ANZSRC Field of Research (FoR)
Auditing and accountability | Management accounting | Accounting auditing and accountability
ANZSRC Socio-Economic Objective (SEO)
